A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The defendant from January 21, 201 to the same year.

4. Until April 27, 201, business registration shall be made in the name of C, and the same year from April 28, 201.

8. up to 17. A person who had registered his/her business in the name of D and operates a Friju E in the Chungcheong City.

1. On January 21, 2011, the Defendant received three copies of processed tax invoices equivalent to the total supply value of KRW 769,781,81,819, as shown in the attached Table 1, in addition to the fact that the said gas station was not supplied with oil from Ho-Energy Co., Ltd., without having received the processed tax invoice stating that “F station was supplied with oil equivalent to the supply value of KRW 149,745,455, and KRW 155, from Ho-Energy Co., Ltd., the Defendant received three copies of the processed tax invoices equivalent to the total supply value of KRW 769,781,819, as shown in the attached Table 1.

2. On April 30, 2011, the Defendant received six copies of the processed tax invoices equivalent to the total supply value of KRW 1,282,905,449, as shown in the attached Table 2, in addition to the receipt of the processed tax invoice stating that the said gas station was not supplied with oil from the well-known Energy Co., Ltd., but that “F station was supplied with oil equivalent to the supply value of KRW 404,087,271,” and that from that time, the Defendant received six copies of the processed tax invoices equivalent to the total supply value of KRW 1,282,905,449, as described in the attached Table 2.

3. On May 7, 2011, the Defendant issued 10 copies of processed tax invoices equivalent to KRW 239,39,99,998 in total of supply value as shown in the attached Table 3, as shown in the annexed Table 3, to August 17, 2011, stating that “F stations supplied oil to Sungan Co., Ltd., the supply price of which is equivalent to KRW 24,654,545,” although there was no fact that the above gas stations supplied oil to Sungan Co., Ltd., the Defendant issued 10 copies of the supply price as stated in the annexed Table 3.

4. On April 30, 201, the Defendant: (a) did not provide the said gas station to a construction company using the oil at which the said gas station was mobilized; and (b) did not provide the said oil to the construction company using the gas station, the Defendant supplied the said gas station with the oil equivalent to KRW 3,500,000.